JM Onderhoud: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JM Onderhoud
Largest movements
- Tangible fixed assets -€24,732
down €24,732 (-21.5%), from €114,991 to €90,259
of which Plant, machinery and equipment: -€15,733
- Cash +€16,335
up €16,335 (+45.9%), from €35,562 to €51,898
mainly Depreciation (+€24,732) and Receivables within one year (+€7,013)
- Receivables within one year -€7,013
down €7,013 (-82.7%), from €8,481 to €1,468
of which Trade receivables: -€7,786
- Profit (loss) carried forward -€15,104
down €15,104 (-89.8%), from -€16,819 to -€31,923
- Gross operating margin +€2,068
up €2,068 (+23.7%), from €8,724 to €10,792
- Depreciation +€1,066
up €1,066 (+4.5%), from €23,666 to €24,732
- Other operating charges -€713
down €713 (-45.1%), from €1,582 to €868
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €163,300 | €147,965 | -€15,335 | -9.4% |
| Fixed assets | 21/28 | €115,416 | €90,626 | -€24,791 | -21.5% |
| Tangible fixed assets | 22/27 | €114,991 | €90,259 | -€24,732 | -21.5% |
| Plant, machinery and equipment | 23 | €63,876 | €48,143 | -€15,733 | -24.6% |
| Furniture and vehicles | 24 | €51,114 | €42,116 | -€8,999 | -17.6% |
| Financial fixed assets | 28 | €426 | €367 | -€59 | -13.8% |
| Current assets | 29/58 | €47,883 | €57,339 | +€9,456 | +19.7% |
| Amounts receivable within one year | 40/41 | €8,481 | €1,468 | -€7,013 | -82.7% |
| Trade receivables | 40 | €7,786 | - | -€7,786 | |
| Other amounts receivable | 41 | €695 | €1,468 | +€773 | +111% |
| Cash at bank and in hand | 54/58 | €35,562 | €51,898 | +€16,335 | +45.9% |
| Deferred charges and accrued income | 490/1 | €3,840 | €3,974 | +€134 | +3.5% |
| Total equity and liabilities | 10/49 | €163,300 | €147,965 | -€15,335 | -9.4% |
| Equity | 10/15 | €83,181 | €68,077 | -€15,104 | -18.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,819 | -€31,923 | -€15,104 | -89.8% |
| Amounts payable | 17/49 | €80,119 | €79,888 | -€231 | -0.3% |
| Amounts payable within one year | 42/48 | €80,119 | €79,888 | -€231 | -0.3% |
| Trade debts | 44 | €299 | €212 | -€87 | -29.1% |
| Suppliers | 440/4 | €299 | €212 | -€87 | -29.1% |
| Other amounts payable | 47/48 | €79,820 | €79,676 | -€144 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,666 | €24,732 | +€1,066 | +4.5% |
| Other operating charges | 640/8 | €1,582 | €868 | -€713 | -45.1% |
| Gross operating margin | 9900 | €8,724 | €10,792 | +€2,068 | +23.7% |
| Operating profit (loss) | 9901 | -€16,524 | -€14,808 | +€1,716 | +10.4% |
| Financial income | 75/76B | €38 | - | -€38 | |
| Recurring financial income | 75 | €38 | - | -€38 | |
| Financial charges | 65/66B | €333 | €296 | -€37 | -11.0% |
| Recurring financial charges | 65 | €333 | €296 | -€37 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,819 | -€15,104 | +€1,715 | +10.2% |
| Profit (loss) for the period | 9904 | -€16,819 | -€15,104 | +€1,715 | +10.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,819 | -€15,104 | +€1,715 | +10.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.